Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(d) "PRINCIPAL USE" TEST
600.0260 Deep Sea Fishing. The total time spent outside the terriorial waters of this state is deducted from the total time spent in all of the actual fishing operations, including the sailing time to and from the fishing grounds. If the time spent outside the territorial waters is greater than the time spent within the territorial waters, it is principally used outside the territorial waters of the state. The time the watercraft may be in storage or idle in the state should not be considered in determining the place of principal use. 3/16/51.